SAHAJANAND MEDICAL TECHNOLOGIES LIMITED ,SURAT vs. SURAT, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 998/Srt/2024 (Ay 2006-07) (Physical Court Hearing) Sahajanand Medical Technologies Deputy Commissioner Of Income- Ltd. Nr. Dabholi Char Rasta, Tax, Circle-2(1)(2), Surat, Room बनाम Ved Road, No.602, 6Th Floor, Vs Surat-395 004 Aaykar Bhavan, Majura Gate, [Pan : Aafcs 7694 L] Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

penalty on both disallowances on issuing shown cause notice to the assessee before levying penalty. The Assessing Officer noted that

MUKESHBHAI DUNGARBHAI DALIYA,SURAT vs. DY.CIT CIRCLE-2,, SURAT

In the result, appeal of the assessee in ITA No

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No’S.10 & 11/Srt/2017 "नधा"रण वष"/Assessment Years: 2011-12 & 2010-11 Mukeshbhai Dungarbhai Daliya, V Dcit, Circle-2, Surat. 4, Mamta Park Society, Varachha S Road, Surat. . [Pan: Avfpp 7380 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sameer Shah – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

penalty, inspite of, assessment order as passed by the learned AO being non speaking order with regard to disallowance of expenses

MUKESHBHAI DUNGARBHAI DALIYA,SURAT vs. DY.CIT CIRCLE-2,, SURAT

In the result, appeal of the assessee in ITA No

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No’S.10 & 11/Srt/2017 "नधा"रण वष"/Assessment Years: 2011-12 & 2010-11 Mukeshbhai Dungarbhai Daliya, V Dcit, Circle-2, Surat. 4, Mamta Park Society, Varachha S Road, Surat. . [Pan: Avfpp 7380 N] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sameer Shah – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

penalty, inspite of, assessment order as passed by the learned AO being non speaking order with regard to disallowance of expenses

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

penalty u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

penalty u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that

THE PURSHOTTAM FARMERS CO.OP COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Purshottam Farmers Co. Op D.C.I.T., Cotton Ginning & Pressing Society Circle-2(3), Surat, Vs. Ltd., Aayakar Bhawan, Jahangirpura Gin, Jahangirpura, Majuragate, Surat, Rander, Surat, Gujarat-395009 Gujarat-395001. Pan No. Aaaat 3000 A Appellant/ Respondent Respondent/ Assessee

disallowance in every case would not ipso facto lead to levy of penalty. The Assessing officer levied penalty @ 100% of tax sought

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowance was made to avoid penalty. The Assessing Officer worked out the disallowance of Rs.2.70 crore under section 14A by invoking

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

disallowance was made to avoid penalty. The Assessing Officer worked out the disallowance of Rs.2.70 crore under section 14A by invoking

THAKORBHAI & COMPANY,NA vs. ARIVS.INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, ground of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Thakorbhai & Company, I.T.O., 1, Amalsad Market Yard, Opp. Rly Ward-5, Vs. Station, Amalsad, Gandevi, Gujarat. Navsari. Pan No. Aabft 4392 F Appellant/ Assessee Respondent/ Revenue

disallowance was restricted to 5% of gross turnover of Rs. 1.36 crore. The Assessing Officer levied penalty on such disallowances

V. M. MANIYAR EXPORTS,SURAT vs. DCIT, CIRCLE 2(2), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1368/Srt/2024 Assessment Year : 2015-16 (Hybrid Hearing) V.M.Maniyar Exports Assistant Commissioner Of बनाम/ Plot No.103-104, Surat Income-Tax, Circle-2(2), Surat Vs. Special Economic Zone, Gidc, Sachin,Surat-394230 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifv 6884 F (अपीलाथ"/Appellant) (""थ" /Respondent)

penalty proceedings are separate. The addition or disallowance in the assessment proceedings would not automatically lead to levy of penalty

AMALSAD VIBHAG KELVANI MANDAL,AMALSAD, NA vs. ARIVS.INCOME TAX OFFICER, EXEMPTION WARD, , SURAT

In the result, this ground of appeal is allowed

Bench: Shri Pawan Singh(Physical Hearing) Amalsad Vibhag Kelvani Mandal, I.T.O., C/O-H.D.S.M. High School, Exemption Ward, Vs. Amalsad, Room No. 105, Anavil Dist.-Navsari-396310. Business Centre, Adajan Pan No. Aaata 3923 C Hazira Road, Adajan, Surat. Appellant/ Assessee Respondent/ Revenue

disallowance of Rs. 2,86,530/- being the penalty compensatory in nature under the FCRA and hence, not justified. 3. On the facts

JAYANTILAL AMBARAM PATEL HUF,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX , CIR.2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Jayantilal Ambaram Patel Huf, A.C.I.T., 5, Western Seven Seas, Behind Circle-2(3), Vs. Gangeshwar Temple, Opp. Saint Surat. Mark School, Adajan, Surat, Gujarat- 395009. Pan No. Aafhj 0354 R Appellant/ Assessee Respondent/ Revenue

penalty levied by AO merely on the basis of disallowance of the claim U/s 10(37) of the Act ignoring

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.336/Srt/2023 (Ay 2013-14) (Hearing In Virtual Court) Navsari Malesar Behdin Income Tax Officer, (Exemption) Ward, Room Anjuman, Agary Street, Vs No.105, 1St Floor, Anavil Malesar, Business Centre, Aayakar Navsari-396445 Bhavan, Adajan Hazira Road, Pan No. Aaatn 6124 C Adajan, Surat-395007 ""थ" /Respondent अपीलाथ"/Appellant

disallowances of expenses was deleted. Therefore, the penalty levied by Assessing Officer and confirmed by NFAC/Ld. CIT(A) will not survive

JAYANTILAL VALLABHBHAI RAMOLIYA,SURAT vs. ITO, WARD -3(3)(2), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2017 (Ay 2012-13) (Hearing In Physical Court) Jayantilal Vallabhbhai Income Tax Officer, Ramoliya, 33-134, Miranagar Ward-3(3)(2), Aaykar Bhavan, Vs Society, Varachha Road, Majura Gate, Surat-395001 Surat-395006 Pan No. Abipr 3365 A अपीलाथ"/Appellant ""थ" /Respondent

disallow proportionately. 8. The appellant craves leave to add, amend, alter, vary and / or withdraw any or all the above grounds of appeal.” 2. At the outset of hearing, the Ld. Authorizing Representative (AR) for the assessee submits that he is not pressing the ground Nos. 2, 5 & 6 of appeal, which relate to penalty

RAJESH C DALAL-HUF,SURAT vs. ADDL/JT/DEPUTY/ASST CIT/NATIONAL E- ASSESSMENT CENTER DELHI , DELHI

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

disallowances against income from house property. The Assessing Officer at the time of passing the assessment order initiated penalty for misrepresentation

M/S. SHREE LAXMI DEVELOPERS,SILVASSA vs. INCOME TAX OFFICER, SILVASSA WARD, SILVASSA , SILVASSA

penalty levied for AYs 2013-14 and 2014-15. The Assessing Officer made additions on grounds of unsecured loans, unexplained advances, sundry creditors, capital contribution, and disallowance

KANTIBHAI TULSIBHAI BHADANI,SURAT vs. ITO, WARD 3(2)(4), SURAT, SURAT

In the result, the appeal of the Assessee is allowed

Bench: Or In The Course Of Hearing Of The Appeal.

disallowance under Long Term Capital Gain. Penalty proceedings u/s. 271(1)(c) of the Act were initiated for furnishing inaccurate

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI vs. M/S VAPI GREEN ENVIRO LTD., , VAPI

In the result, appeal of the assessee is set aside and disposed of for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.152 & 153/Srt/2023 "नधा"रण वष"/Ays: (2017-18 & 2018-19) (Physical Hearing) The Acit, Vapi Circle, Vs. M/S. Vapi Green Enviro Ltd., 135, 1St Floor, Via House, Gidc, Vapi. Char Rasta, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacv8289P Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Shri Aarti Shah, Ar 19/05/2023 Date Of Hearing Date Of Pronouncement 31/05/2023

disallowance on account of late payment of TDS and penalty charges by holding that late payment of TDS and penalty